(1) The Commissioner must produce and publish guidance about—
(a) how the Commissioner proposes to secure that privileged communications which the Commissioner obtains or has access to in the course of carrying out the Commissioner's functions are used or disclosed only so far as necessary for carrying out those functions, and
(b) how the Commissioner proposes to comply with restrictions and prohibitions on obtaining or having access to privileged communications which are imposed by an enactment.
(2) The Commissioner—
(a) may alter or replace the guidance, and
(b) must publish any altered or replacement guidance.
(3) The Commissioner
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